Direct materials: 2 gallons at $4 per gallon Direct labor: 0.5 hours at $8 per hour During September, the company made 6,000 zippies a and incurred the following c Direct materials purchased and used: 12,600 Direct labor cost: $23,490 Direct Labor hours used in production: 2,900 gallons at $3.90 per gallon 29. The materials price variance for September was: A. $1,400 favorable B. $1,260 favorable C. $1,260 unfavorable D. $1,400 unfavorable E. $5,200 favorable 30. The materials quantity variance for September was: A. $2,400 favorable B. $5,600 unfavorable C. $2,400 unfavorable D. $5,600 favorable E. 1,260 unfavorable 31. The labor rate (price) variance for September was: A. $290 unfavorable B. $980 favorable C. $290 favorable D. $980 unfavorable E. $1,600 unfavorable 32. The labor efficiency (quantity) variance for September was: A. $800 favorable B. $1,600 favorable C. $800 unfavorable D. $3,200 unfavorable E. $980,favorable